{
  "url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-57",
  "json_url": "https://openlegislation.uk/finance-act-2003/schedule-22/paragraph-57.json",
  "legislation": "ukpga/2003/14",
  "legislation_title": "Finance Act 2003",
  "legislation_url": "https://openlegislation.uk/finance-act-2003",
  "path": "schedule/22/paragraph/57",
  "kind": "paragraph",
  "number": "57",
  "heading": null,
  "text": "(1) Section 3 (special provision for roll-overs) is amended as follows.\n(2) In subsection (4)—\n(a) in paragraph (a), for “section 485(1) to (4)” substitute “ section 483(1) to (4) ”, and\n(b) insert at the end of paragraph (b)(i) “ (less any deductible amounts under section 480(1) to (6) of that Act). ”.\n(3) In subsection (6), for “485(1) to (3)” substitute “ 483(1) to (3) ”.\n(4) In subsection (11)(a), insert at the end “ (less any deductible amounts under section 480(1) to (6)); ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/14/schedule/22/paragraph/57",
    "retrieved_at": "2026-10-29T09:18:27.996599+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}